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Lakshmi Machine Works Vs. Commissioner of Service Tax

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

..... took the view that consulting engineers' service, as defined under section 65 of the finance act, 1994, was involved in the above transfer of technical know-how ..... /- under section 73 of the finance act, 1994 from the appellant, with interest thereon under section 75 of the act and imposing penalties on them under sections 76,77 and 78 of the act.3. ..... it is submitted that, under sub-section (1) of the section 68 of the finance act, 1994, it is the provider of service who is liable to pay service ..... option but to allow this appeal inasmuch as the case of the appellant as projected by learned consultant has not been successfully rebutted.as rightly pointed out by learned consultant, consulting engineers' service was specified for purposes of section 68(2) of the finance act, 1994 only on 31-12-1994 vide notification no. ..... 36/2004-st dated 31-12-2004 issued under section 68 (2) of the finance act, 1994 and that, by virtue of this notification, a recipient of consulting engineers' service can be said to be liable for payment of service tax on such service only with effect from 1-1-2005, ..... consultant acknowledges this position but submits that such a rule did not have any effect without necessary amendment to the charging provisions under the finance act, 1994. ..... purpose, the taxable services, in respect of which any person other than the service provider is sought to be made liable to pay service tax, should be specified by the government under a notification to be issued under sub-section (2). .....

Kei-rsos Maritime Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2008)14STJ60CESTAT(Chennai)

..... relevant provisions including section 32 of the tamil nadu maritime boards act, we find that any authorisation by port authority for purpose of section 65(82) of the finance act, 1994 should be express authorisation under the finance act, 1994. ..... cannot be heard to say that the appellants should be deemed to have been authorised to perform port services in terms of section 65(82) of the finance act, 1994. ..... challenge is against demand of service tax raised on the assessee in the category of "port services" defined under section 65(82) of the finance act, 1994. ..... from 01.05.2006, the date on which "support services for business or commerce" were introduced for levy of service tax under the finance act, 1994, the appellants have been paying service tax in this category in respect of the services in question. ..... category (support services for business or commerce), for which they have got themselves registered with effect from 01.05.2006, the date on which the said category of service was incorporated in the finance act, 1994. ..... after examining the records and hearing both sides, we note that, as per the definition given under section 65(82), "port services" are those which are rendered by a port or a person authorised by a port.these services may be rendered in any manner in ..... made an endeavour to establish that the appellants, in the facts and circumstances of the case, should be deemed to have been authorised by the port authority to render port services as defined under section 65(82). .....

Garibdasji Distributors Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2008)11STR145

..... 35,343/- under section 78 of the finance act 1994, for suppressing the date of commencement of service and value of taxable service for the period from 01.04.2000 to 30.06.2002 as discussed above.3. ..... 35,343/- under section 76 of the finance act, 1994 for the delayed payment of service tax during the period from 01.04.2000 to 30.06.2002. 6. ..... 10,611/- and penalties imposed under sections 76 and 78 of the finance act, 1994 amounting to rs. ..... the revenue's appeal is against reduction of penalty ordered by the lower appellate authority under section 76 of the finance act, 1994. ..... gd is directed to pay interest at the appropriate rates on the amount of service tax at (1) above, as per section 75 of the finance act, 1994. 4. ..... 74,182/- payable on the above amount under the erstwhile section 73(a) of the finance act, 1994. 2. ..... they submitted that they were only acting as "consignment agents" and were not liable to pay service tax in this category for the aforesaid period. ..... the revenue's appeal is against reduction of the section 76-penalty to rs. ..... against the above order of the assistant commissioner, the assessee preferred appeal to the commissioner (appeals) and the latter sustained the order of adjudication but with reduction of penalty under section 76 to rs. .....

Cit Vs. Kei Industries Ltd.

Court : Delhi

..... (supra) also noted that section 10a, even after substantial amendment by the finance act, 2000, was retained in chapter iii of the act, despite change in the language of sub-section (1). ..... the amendment made by the finance act, 2003 to sub-section (6) with retrospective effect from 01.04.2001 made a significant departure from the legislative thinking ..... was earlier taken care of by sub-section (4), but when the entire section was substituted and recast by the finance act, 2000 with effect from 1st april, 2001, sub-section (4) became subsection (6) but the essence and ita3862013 page 10 substance of the provisions of these sub-sections remained the same. ..... already referred to this aspect when we referred to para 6.6 of the circular no.308 dated 29.06.1981 (supra) which explained sub-section (4) of section 10a when the section was introduced by the finance act, 1981. ..... "substituted section 10b (by finance act, 2000) reads as under ..... the finance act, 2000 substituted sections 10a ..... "likewise, section 10b, inserted by the finance act, 1988 read as under ..... section 10a as enacted by finance act, 1981 read as ..... the assessee furnished its detailed submissions, which, however, were rejected by the ao who was of the opinion that as section 10b was in chapter-iii of the act, under the heading incomes which do not form part of total income , legislative intent was clear that such income was exempt ..... sections 10a and 10b of the act were inserted in 1981 and 1988 respectively; they continued with some amendments .....

Hmt Ltd. Vs. Deputy Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT

Reported in : (1997)57TTJ(Bang.)39

..... hence, the ao was not justified in interpreting the boards circular in a different manner than those provided for in the wording of the amendment proposed by the finance act, 1983. ..... however, no amendment was brought to this definition under s.43(6) by the finance act, 1983, under which the last expression in cl.(iv) of s. ..... 32(1)(iv) in terms of the amended provisions of the finance act, 1983, w.e.f. ..... the assessee contends in this connection that by using the expression "for the assessment year immediately succeeding the initial assessment year or in subsequent assessment year" in the relevant sub-section, the legislature has kept the question of determination of the profits and gains of the undertaking for the initial assessment year open and hence, so far as the initial assessment year is concerned, the assessee can ..... 1984-85 by the finance act, 1983, which came into effect from 1st april, 1984, which meant that initial depreciation admissible for assessment years commencing from 1984-85 will have to be deducted in arriving at the wdv. ..... 28 by the finance act, 1990, with retrospective effect from 1st april, 1967, inserting cl. ..... (1) of s.32 by the finance act, 1983, w.e.f. ..... (1) - the words were deleted by the finance act, 1983, w.e.f. ..... 32 after discussing the clarification given at para 22.5 gives the following clarification.these amendments shall take effect from 1st april, 1985, apply in relation to the asst. yr. ..... , 1995, in ita no.1647 (bang)/1989 for asst. yr. .....

Goa Carbon Ltd. Vs. Dy. Cit

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2005)2SOT152(Mum.)

..... tern) 'mineral oil'- item 3 of- part tv of the first subject : scope of the term 'mineral oil'- item 3 of the part iv of the first schedule to the finance act, 1964, item 3 of part iii of the first schedule to the finance act, 1965, and item 3 in both the fifth and sixth schedules to the income tax act, 1961 a question has been raised whether a company carrying on the business of refining crude oil into motor spirit, aviation spirit, kerosene and ..... " both the appeals in assessment years 1992-93 & 1993-94 are arising out from the respective orders under section 263 of act.assessment year 1995-96 - ita no, 211 /pnj/02-03, in the order under section 143(3) dated 25-3-1998, for assessment year 1995-96, the assessing officer, following the directions of the cit, panaji under section 263 for assessment year 1993-94 in assessee's own case, rejected the claim of the assessee under section 80hhc amounting to rs. ..... (ii) in this connection, it is necessary to keep in mind the amendment that has been brought in the statute from the assessment year 1991-92.prior to this amendment 'mineral oil' as well as 'minerals and ores' in any form were not entitled for benefit under section 80hhc. ..... after considering representations from various quarters, the amendment was brought in and an exception to the above restriction in section 80hhc(2)(b) was carved out and consequently export of processed minerals and ores as specified in xiith schedule was made eligible for deduction under section 80hhc. .....

R.M. Chinniah Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Chennai

Reported in : (2007)103ITD479(Chennai)

..... as a result of the amendment of section 208 by the finance act (no. ..... further, the finance act, 2001 wherein new explanation was inserted with retrospective effect from 1st april, 1989 which lays down that in section 234b 'assessed income' means the tax on total income determined under section 143(1) or on regular assessment as reduced by the tds amount. ..... at the rate of two per cent for every month or part of a month comprised in the period from the 1st day of april next following such financial year to the date of determination of total income under sub-section (1) of section 143 and where a regular assessment is made, to the date of such regular assessment, on an amount equal to the assessed tax or, as the case may be, on the amount by which the advance tax paid as aforesaid falls short of the ..... in the present case, the ao required various materials to examine, which were not made available either at the time of assessment or further at the time of entertaining petition filed by the assessee under section 154.the record of income-tax assessment of the assessee for the assessment year under consideration does not contain the details whether assessee was liable to pay advance tax in earlier assessment year or not. ..... 1995-96, 1996-97 the assessee was not liable to pay any advance tax and drew out attention to sections 208, 209, 210 and 211 of it act and also furnished details of earlier assessment years as below: asst. yr. ..... 1995-96 asst. yr. .....

Pramod Kumar JaIn Vs. Commissioner of Wealth-tax, Bombay City I, Bomba ...

Court : Mumbai

Reported in : AIR1966Bom166; (1965)67BOMLR659; ILR1965Bom1054

..... finance act of 1959 the wealth tax act was amended altering the rate of the wealth tax in the schedule of the act ..... the use of the words 'net wealth' therefore was sufficient to mean net wealth as computed on the corresponding valuation the date' shall be charged as occurring in the section and the meaning of the section, therefore it that the tax, which is charged under the valuation of the date on the net wealth as computed with references to that the date and at the rate of rates as existed in the ..... where the provision of the statute issue clear leave no doubt, as to what its meaning and construction is the mere circumstances and construction is the mere section its proper meaning and effect is likely to lead to certain anomalous or curious results would not be a considerate for the courts to reject would not be ..... although therefore the charging section of the wealth tax act says that the tax will be charged for the financial year commencing from the 1st of april, 1957, there will actually be no wealth that from a certain financial years onwards the wealth tax should be abolished either completely or partially or that is should be amended as increase the burden or grant itself relief against the increase the will not take ..... does not appear to be the true and proper construction even on the language employed in the section assuming the construction such as he has put on the section is one possible constructions, there asset opinion, a mush betters and a more reasonable construction, .....

Commissioner of Income-tax Vs. Neekalal Jainarain

Court : Allahabad

Reported in : AIR1966All338

..... the amounts, it did not create the right, for the right came into existence as soon us according to the relative finance act it became ascertainable that the tax deducted at source or treated as paid on its behalf had exceeded the i ax payable that right, therefore, was an asset contemplated in section 7 of the act of 1956. ..... 48itr31(cal) the calcutta high court held that there was no debt towards income-tax due by the assessee even though it had made provision for it in its balance-sheet, because the finance act itself had not been passed and the assessee's income had not been assessed by the income' tax authorities. ..... therefore, while in respect of income-tax it can be argued that a person becomes chargeable with income-tax on flie passing of the finance act long before he is assessed and that only the liability to pay a certain sum as tax arises when a notice of demand is issued to him, in respect of excess profits tax such a distinction could not be made it ..... under section 3 income-tax is charged for a particular year when the finance act enacts that it shall be charged for that year ..... collector of madras : [1954]26itr99(mad) are that a registered partnership carried on business till september 1946 and was dissolved in february 1947 by a court, a notice under section 13 of the excess profits tax act was issued to the receiver (appointed by the court during the pendency of the suit for dissolution)and the assessment order was passed in 1949 and a demand notice was served upon .....

Commissioner of Income-tax, U. P. Vs. Neekelal Jainarain.

Court : Allahabad

Reported in : [1966]61ITR704(All)

..... commissioner of wealth-tax, the calcutta high court held that there was no debt towards income-tax due by the assessee, even though it had made provision for it in its balance-sheet, because the finance act itself had not been passed and the assessees income had not been assessed by the income-tax authorities. ..... therefore, while in respect of income-tax it can be argued that a person becomes chargeable with income-tax on the passing of the finance act long before he is assessed and that only the liability to pay a certain sum as tax arises when a notice of demand is issued to him, in respect of excess profits tax such a distinction could not be made and it could not be ..... under section 3 income-tax is charged for a particular year when the finance act enacts that it shall be charged for that year at a certain rate. ..... the assessment only particularised the amounts; it did not create the right, for the right came into existence as soon as according to the relative finance act it became ascertainable that the tax deducted at source or treated as paid on its behalf had exceeded the tax payable. ..... , by the income-tax appellate tribunal, allahabad bench, to this court inviting to answer the following question :'whether the business of a hindu undivided family on which notices under section 13 of the excess profits tax act had been served before the disruption of the hindu undivided family could be subjected to excess profits tax after the disruption of the hindu undivided family ? .....